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EBOOK
Title Preventing treaty abuse / edited by Daniel W. Blum, Markus Seiler.
Imprint Wien : Linde, [2016]

Series Schriftenreihe zum internationalen Steuerrecht ; volume 101.
Schriftenreihe zum internationalen Steuerrecht ; volume 101.
Subject Double taxation -- Treaties.
Tax evasion.
Alt Name Blum, Daniel W.,
Seiler, Markus,
Series Schriftenreihe zum internationalen Steuerrecht ; volume 101.
Schriftenreihe zum internationalen Steuerrecht ; volume 101.
Subject Double taxation -- Treaties.
Tax evasion.
Alt Name Blum, Daniel W.,
Seiler, Markus,
Description 1 online resource (xvi, 563 pages).
polychrome rdacc
Note Collection of master theses of the LL. M. program in "International Tax Law", Vienna University of Economics and Business, 2015/2016.
Bibliography Note Includes bibliographical references.
Summary The OECD initiative on Base Erosion and Profit Shifting (BEPS) has put the issue of treaty abuse and the means to counter it on top of the global political agenda. Preventing treaty abuse is therefore one of the most debated topics in international tax law. Diverging national legal traditions in combatting abuse both under domestic and tax treaty law have led to a globally diversified legal framework in this respect and make the OECD's agenda to harmonize these attempts even more challenging. This book provides a collection of master theses focussing on preventing treaty abuse. The aim of the book is to analyse the notion of treaty abuse, its historical roots and the measures to counter it. The topics cover a wide range of both policy and legal issues.
Note Print version record.
ISBN 9783709408377 (electronic bk.)
3709408377 (electronic bk.)
9783709408384 (E-Book-ePub)
3709408385 (E-Book-ePub)
9783707335422
3707335429
OCLC # 1015899531
Additional Format Print version: Preventing treaty abuse. Wien : Linde, [2016] 9783707335422 (DLC) 2016479455 (OCoLC)961100716.


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